"To count on disclosure to prevent corruption is as much as to give up on the goal itself," Justice Kagan writes. The post ...

Forbes contributors publish independent expert analyses and insights. Robert W. Wood is a tax lawyer focusing on taxes and litigation. What’s willful and what’s not? Most of us know that innocent, ...

The tax law distinguishes between non-willful and willful conduct. Willfulness involves a voluntary, intentional violation of a known legal duty. In taxes, it applies to both civil and criminal ...

An EdSource analysis has found dramatic differences among the state’s largest school districts in their reliance on the controversial category of “willful defiance” of school authorities as a reason ...

Companies or business owners can buy insurance policies to protect them from the negligent acts of their own employees, but the issue of willful misconduct is much less clear. While an insurance ...

Willful ignorance is nothing new. Depending on your beliefs, you could say it was willful ignorance that got Adam and Eve kicked out of the Garden of Eden. But the visibility of it is higher than it’s ...